2018 (11) TMI 1824

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..... Commissioner (AR) ORDER Archana Wadhwa, 1. Nobody appeared, we have heard Learned AR and have gone through the impugned order. 2. Commissioner (Appeals) has rejected the appeal on the issue of time-bar by observing that the impugned order, was passed by the Adjudicating Authority on 31-3-2015, whereas the appeal stand filed before him on 25-1-2016. He has observed that the date of receipt o .....

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..... In support, an affidavit of an employee stands placed on record stating that he went to concerned office and procured a copy of the same on 7-12-2015. As such the appeal filed on 25-1-2016 is well within the period of 3 months prescribed under the law, from the date of receipt of the order. 4. Going through the impugned order shows that the Appellate Authority has gone by the report of the offic .....

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..... er hand the appellant have produced an affidavit of their employee to substantiate their plea that the impugned order was received by them on 7-12-2015 only. 5. In the absence of any proof of delivery produced by the Revenue, we have to accept the date of receipt as shown by the appellant, in which case the appeal filed on 25-1-2016 would be within time. By holding so, we set aside the impugned o .....

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